Potter v. Commissioner’s Empirical Analysis
1965
Citation profile
14
cited by 14 later decisions
May 2008
most recently cited
1 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently May 2008
1 federal appellate ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 44
Relies on United States v. Anderson · Burnet v. Logan · United States v. Mitchell · Massachusetts Mut Life Ins Co v. United States · Graff Chevrolet Co. v. Campbell
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.